I doubt such thing exists. Well, one can install Gentoo in place of Android, but then one has to be prepared, that some hardware is not working, or working incorrectly. Plus, one has to be prepared to do a lot of tweaking. For example here http://wiki.gentoo.org/wiki/Asus_Transformer_Prime people install gentoo on Asus Transformer.

Easier solution is to install Gentoo in chroot environment under Android. For this you just need root access. Again, certain things won't work in Gentoo, but they will work in Android. There are few instructions on how to do it.

I've opted for installing debian that co-exists with Android. No chroot in this, which allows easy access to Android environment from Debian. This is available in Googleplay.

I believe these options don't depend on hardware too much, since they rely on kernel from Android to provide drivers.